According to Wirtualne Media, the amendment was included in legislation on protection measures in connection with the coronavirus pandemic.
It adds that a similar fee is already paid by TV broadcasters, cinema owners and distributors.
As previously reported by Broadband TV News, the fee for VOD services will amount to total of PLN15 million (€3.3 million) this year, rising to at least PLN20 million in subsequent years.
Netflix will be the biggest contributor, having recorded revenues of PLN429.31 million in Poland in 2019.
Wirtualne Media quotes Piotr Glinski, the minister of culture, as saying the fee is a revenue contribution and not a tax as it will not go to the budget.